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State of Tamilnadu - Section
Section 2A in Assessment, Levy and Recovery of Contribution Costs Rules
2A.
After arriving on the income as calculated under rule 2, a further sum shall be deducted in lieu of pooja expenses at the rates specified in the table below:-[The Table [Table was substituted by G. O. Ms. No. 275, C. T. & R. E., dated the 16th July 1997.]]| Item No. | Income of the religious institution | Amount of deduction (in rupees) |
| 1 | 2 | 3 |
| (i) | Income exceeding Rs. 5,000 but not exceedingRs. 20,000 | Rs. 2,000 or the actual cost of Oru Kala Poojawhichever is less |
| (ii) | Income exceeding Rs. 20,000 but not exceedingRs. 60,000 | Rs. 3,000 or the actual cost of Oru Kala Poojawhichever is less |
| (iii) | Income exceeding Rs. 60,000 but not exceedingRs. 1,00,000 | Rs. 5,000 or the actual cost of Oru Kala Poojawhichever is less |
| (iv) | Income exceeding Rs. 1,00,000 but not exceedingRs. 2,00,000 | Rs. 7,500 or the actual cost of Oru Kala Poojawhichever is less |
| (v) | Income exceeding Rs. 2,00,000 | Rs. 10,000 or the actual cost of Oru Kala Poojawhichever is less |